Georgia legislation · Georgia 2026 Special Session
Georgia HB55: Valdosta, City of; ad valorem tax; provide homestead exemption
Status: In committee, June 22, 2026
A BILL to be entitled an Act to provide a homestead exemption from City of Valdosta ad valorem taxes in the amount of the assessed value of the homestead property determined annually in accordance with the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Lowndes County; to provide for compliance with constitutional requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes.
What the bill says
To provide a homestead exemption from City of Valdosta ad valorem taxes in the amount of the assessed value of the homestead property determined annually in accordance with the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Lowndes County; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability…
From the introduced text:
A BILL TO BE ENTITLED To provide a homestead exemption from City of Valdosta ad valorem taxes in the amount of the assessed value of the homestead property determined annually in accordance with the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Lowndes County; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability; to provide for compliance with constitutional requirements and the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A.; to provide for a referendum, effective dates, automatic repeal, mandatory execution of election, and judicial remedies regarding failure to comply; to provide for related matters; to repeal conflicting laws; and for other purposes. BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: SECTION 1. (a) As used in this Act, the term: (1) "Ad valorem taxes" means all ad valorem taxes imposed by the governing authority of the city for all purposes. H. B. 55EX LC 47 4391 (2) "City" means the City of Valdosta and its governing authority. (3) "Homestead property" shall have the same meaning as provided in Code Section 48-8-109.50 of …
Sponsors
- LaHood, John (R, 175) · primary sponsor
- John Corbett (R, 174)
- James Burchett (R, 176)
- Payton, Alvin (D, 177)
Latest actions
- : House Lost Reconsidered Bill/Resolution
- : House Reconsidered
- : House Notice to Reconsider
- : House Third Reading Lost
- : House Third Readers
- : House Committee Favorably Reported
- : House Second Readers
- : House First Readers
- : House Hopper
Votes
- Local Calendar: House Vote #9 (June 22, 2026): 97 yea, 75 nay, passed
- Local Calendar : House Vote #10 (June 22, 2026): 99 yea, 74 nay, passed
- Local Calendar : House Vote #5 (June 20, 2026): 95 yea, 67 nay, passed
Common questions
- What is HB55?
- HB55 is a bill in the Georgia Legislature (Georgia 2026 Special Session): Valdosta, City of; ad valorem tax; provide homestead exemption.
- What does HB55 do?
- In its own words: To provide a homestead exemption from City of Valdosta ad valorem taxes in the amount of the assessed value of the homestead property determined annually in accordance with the provisions of Article 2C of Chapter 8 of Title 48 of the O.C.G.A. and funded by the proceeds of a new Local Homestead Option Sales Tax (LHOST) to be imposed within the special district conterminous with Lowndes County; to provide for definitions; to specify the terms and conditions of the exemption and the procedures relating thereto; to provide for applicability…
- What is the status of HB55?
- In committee as of June 22, 2026. Latest action: House Lost Reconsidered Bill/Resolution (June 22, 2026).
- Who sponsored HB55?
- LaHood, John (R, 175), with 3 co-sponsors.
- Where is the official record for HB55?
- On the Georgia Legislature website: https://www.legis.ga.gov/legislation/74819
Source: official Georgia record. Tracked by Delilah, AI for legislation across all 50 states and Congress.